https://www.taxtmi.com/caselaws?id=758350 Competence of the issuing officer under the CGST framework was upheld where the impugned communication was issued by an Additional Director treated as equivalent to an Assistant Commissioner. The circular referred to in the record assigned the Deputy or Assistant Commissioner as the proper officer for action under Section 74(5), the Superintendent for Section 73(5), and also permitted DGGI officers to issue show-cause notices, with adjudication to be taken up by the competent central tax officer. The communication was described as only an intimation to pay the indicated amount, failing which a show-cause notice under Section 74(1) could follow. No ground for interference was found. en-us Thu, 09 May 2024 00:00:00 +0530 Sat, 10 May 2025 23:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758350 Competence of the issuing officer under the CGST framework was upheld where the impugned communication was issued by an Additional Director treated as equivalent to an Assistant Commissioner. The circular referred to in the record assigned the Deputy or Assistant Commissioner as the proper officer for action under Section 74(5), the Superintendent for Section 73(5), and also permitted DGGI officers to issue show-cause notices, with adjudication to be taken up by the competent central tax officer. The communication was described as only an intimation to pay the indicated amount, failing which a show-cause notice under Section 74(1) could follow. No ground for interference was found. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758350